Klabat Accounting Review
Vol 1 No 1 (2020): Klabat Accounting Review

RELEVANSI PRICE EARNING RATIO DALAM ANALISA KINERJA PERUSAHAAN

Mahardika Nadya Priscillya Waworuntu (PT. Daya Adicipta Wisesa)
Abraham Lelengboto (Fakultas Ekonomi dan Bisnis Universitas Klabat)



Article Info

Publish Date
28 Feb 2020

Abstract

PER is the one of fundamental analysis to assess the performance of the company. PER is formed from the comparison between stock price and EPS, where EPS describes the performance analysis of the company in the book, and stock price represent market appreciation of the company’s performance. This research aims to know how PER relevance in the company’s performance analysis. Researchers use IDX30, industrial sub-sectors of property and real estate, banks and coal mining as a population of this research using descriptive statistical methods to explain the performance of the company. It was found that industrial sub-sector of property and real estate and bank had negative correlation between their stock price and EPS, while for coal mining it had positive correlation between their stock price and EPS. Keywords: PER, stock price, EPS, company performance Price earning ratio (PER) merupakan salah satu analisa fundamental untuk menilai relevansi kinerja manajemen perusahaan terhadap kinerja pasar. Beragamnya tingkat profitability perusahaan serta beragamnya fluktuasi harga saham di Bursa Effek Indonesia mengindikasikan ketidak selarasan korelasi antara kinerja manajemen dengan kinerja pasar. Penelitian ini bertujuan untuk mengetahui bagaimana relevansi PER dalam analisa kinerja perusahaan dengan menggunakan data dari IDX30, sub sektor industri property and real estate, bank dan coal mining sebagai populasi. Metode statistik deskriptif digunakan untuk menjelaskan kinerja perusahaan dan kinerja pasar. Analisa korelasi digunakan untuk mengukur relevansi kinerja perusahaan terhadap kinerja pasar. Didapati bahwa harga saham sub sektor industri property and real estate dan bank memiliki korelasi yang negative terhadap EPS, sedangkan untuk coal mining harga saham dan EPSnya memiliki korelasi yang positif. Kata kunci: PER, harga saham, EPS, kinerja perusahaan

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Journal Info

Abbrev

kar

Publisher

Subject

Economics, Econometrics & Finance

Description

The journal publishes research from various topics in accounting and finance, including but is not limited to the following topics: • Financial Accounting • Public Sector Accounting • Management Accounting • Islamic Accounting and Financial Management • Auditing • Corporate Governance ...